Sovyk M. Accounting and control of environmental costs

The thesis is addressed to the development of theoretical, methodological and practical principles for accounting and control of environmental costs in order to create the basis for the information provision of environmental management. It is need to support management decisions in the conditions to implementation of the concept of sustainable development. The thesis improves classification of business costs as an allocation of a separate group "the environmental costs". The account of environmental costs procedure was specified according to their classification features. The mechanism of accumulation of the information about environmental costs on accounts was developed, which made it possible to simplify the process of identification environmental costs in the total set of expenses of the enterprise with the aim of analyzing and controlling their orientation to increase the level of corporate social responsibility. The efficiency control structure of environmental costs created through grouping environmental costs in accordance with divide environmental costs between compliance and preventive environmental costs, which makes it possible to determine the level of social responsibility of economical units and establish a system for controlling the overstatement of environmental costs in order to evade tax payments.